A company has two products: A and B, It uses activity based costing and has prepared the following analysis showing budgeted cost and activly for each of its three activiles: Annual production and sales level of Product A is 35,400 unis, and the annual production and sales level of Product B is 70.650 units. What is the approximate overhead cost per unt of Product B under activity-based costing? Multiple Choice $1225 $2.27 $1.73 $10.27 $3.54